TMI Blog2020 (4) TMI 640X X X X Extracts X X X X X X X X Extracts X X X X ..... e services and in respect of each free service Revenue had presumed that the appellant had collected ₹ 625/- which is also clear from the show cause notice that the said figure of ₹ 625 was not forthcoming out of any record in respect of free services maintained by the appellants - the amount of around ₹ 15 lakhs confirmed along with interest and penalty from the appellants being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hana Wadhwa, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) For the Appellant : Shri Tushar Garg, Chartered Accountant For the Respondent : Shri Santosh Kumar Agarwal, Authorized Representative ORDER PER: ANIL G. SHAKKARWAR After hearing both the sides duly represented by learned Chartered Accountant, Shri Tushar Garg appearing on behalf of the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before this Tribunal. 2. After hearing both the sides and on perusal of record, we note that show cause notice dated 17 October, 2012 has clearly stated in Table B in Para 5 that the entire calculation of service tax demanded from the appellants was in respect of free services and in respect of each free service Revenue had presumed that the appellant had collected ₹ 625/- which is also c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce Act, 1994. In so far as a penalty of ₹ 10,000/- imposed upon the appellants under Section 77 of the Finance Act, 1994 for failure to take registration, we hold that the appellants were already registered and therefore, the said penalty is not sustainable. 3. To sum up we hold that without interfering with the service tax along with interest paid by the appellant before issue of show c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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